Legal Opinion
United States v. Music Masters, Ltd.
District Court, W.D. North Carolina
Decided November 12, 1985No. C-C-84-0228-PPublishedCited by 17 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
ROBERT D. POTTER, Chief Judge.
THIS MATTER is before the Court on a Complaint filed by the Plaintiff against the Defendants alleging an abusive tax shelter scheme and seeking injunctive relief. The issues before the Court are: (1) whether Defendants violated 26 U.S.C. § 6700 proscribing abusive tax shelter schemes; and if so, (2) whether injunctive relief is appropriate under 26 U.S.C. §§ 7402 and 7408.
The trial was heard before the undersigned on September 25, 1985 in Charlotte, North Carolina. The Defendants were represented by Attorney Larry Kars. The Plaintiff was…
2Cases cited18 opinions
- Securities & Exchange Commission v. C. M. Joiner Leasing Corp.Supreme Court of the United States · 1943
- Steadman v. Securities & Exchange CommissionSupreme Court of the United States · 1981
- Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Flowers v. CommissionerUnited States Tax Court · 1983
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States v. Allen F. Campbell and A.F. Campbell & Co., Inc.Court of Appeals for the Fifth Circuit · 1990
- United States v. CampbellDistrict Court, N.D. Texas · 1988
- In Re Mdl-731--Tax Refund Litigation Of Organizers And Promoters Of Investment Plans Involving Book Properties Leasing. Barrister AssociatesCourt of Appeals for the Second Circuit · 1993
- In Re RobertsonUnited States Bankruptcy Court, N.D. Texas · 1992
- United States v. VenieDistrict Court, M.D. Pennsylvania · 1988
12 more not listed; retrieve them via the Exa API.